• Title/Summary/Keyword: 경영비율

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A Study on Financial Stability Ratios in Small and Medium Size Business (중소기업 재무안정성 비율에 대한 연구)

  • 고재중
    • Journal of the Korea Society of Computer and Information
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    • v.3 no.3
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    • pp.129-137
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    • 1998
  • A position of small and medium size business is increasing in the national economic. On the other hand, there are many difficulties in the small and medium size business. The most difficult problem is the financial supply for the small and medium size business. This study is analzing the financial stability ratios of the small and medium size business in comparision with financial ratios of a large enterprise and industrial average ratio. As the result, the degree of financial stability ratio of small and medium size business is lower than industrial standard ratio. While the degree of financial stability and liquidity ratios of the small and medium size business is higher than industry average ratio. the degree of dependence of borrowing of the small and medium size business is lower. Therefore, it is necessary for nation and administration organization to supply financing for the small and medium size business.

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분석 - 경영분석을 통해 본 최근 5년간 인쇄업 현황

  • Im, Nam-Suk
    • 프린팅코리아
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    • v.13 no.12
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    • pp.62-69
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    • 2014
  • 한국은행이 최근 2013년도 기업경영분석을 발표했다. 인쇄업은 5년 전보다 외형적으로는 성장한 것으로 나타났지만 속내를 들여다보면 크게 나아진 것은 없었다. 채산성이 좋지 않아 이익을 남기지 어려웠으며, 특히 중소인쇄업체의 부채비율은 220%를 넘어 수익성이 더욱 악화된 것으로 나타났다.

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Determinants of Debt Ratio in Public Institutions

  • Jang, Ji-Kyung
    • Journal of the Korea Society of Computer and Information
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    • v.25 no.12
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    • pp.333-339
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    • 2020
  • This study investigated the determinants of debt ratio in public institutions. For this purpose, we analyzed the impact of external and internal factors on debt ratio. In this paper, external factors included government grants and deficits compensation, and internal factors included inefficient management. The results of this study are as follows. First, we find that there is a significant positive relation between government grants and debt ratio. This result means that the higher government grants, the higher debt ratio. Second, we also find that there is a significant positive relation between deficits compensation and debt ratio. This implies that the institutions subject to deficits compensation have higher debt ratio. Third, we can not find a significant relation between welfare benefit and debt ratio. This finding implies that inefficient management is not a factor on debt ratio of public institutions. The results documented in this paper provide important policy implications for investigating the determinants of debt ration in public institutions.

Determinants of the Level of Family Friendly Management (가족친화경영 수준의 결정요인 분석)

  • Lee, Ho-Sun;Kang, Yun-Sik
    • The Journal of the Korea Contents Association
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    • v.13 no.2
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    • pp.420-430
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    • 2013
  • In this study, we investigate the current status of family friendly management and determinants of its level. We choose measures about family friendly management and use their results from ESG evaluation model by Korea Corporate Governance Service. We find that firms with larger size, lower leverage and higher firm value are more family friendly. And in contrast to previous studies, firms are more family friendly when they have less women to total employees. But firms with higher largest shareholder holdings are less family friendly. These results show that listed firms in Korea should be more family friendly considering their level of woman employment. Also the interest and support from top management are needed for activating family friendly management, but largest shareholder of korean firms are not active yet.

A Study on Decisive Factors Impacting Business Profits of Regional Medical Centers (지방의료원의 경영수익성과에 영향을 미치는 결정요인에 대한 연구)

  • Lee, Jin-Woo;Kim, Young-Jong;Kim, Yong-Ha;Kim, Kwang-Hwan
    • Journal of Digital Convergence
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    • v.12 no.7
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    • pp.315-325
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    • 2014
  • This study is investigates decisive factors impacting business profits of regional medical centers by utilizing their environmental characteristics to provide useful basic data to seek for a method to establish financial soundness and profitability. The research objects are medical treatment record and management indicators of 31 regional medical centers for the past three years from 2010 through 2012. The method of analysis are ANOVA and Multiple Regression Analysis. The results revealed the debt and management ratio in the profit rate of total medical liabilities and net worth, current balance in the medical profit on medical revenue, and hospital bed turnover rate, emergency hospitalization rate, rate of labor cost, and rate of material cost in the business profits as the decisive factors. It is recommended to identify financial feedback and establish diversified management strategies through accurate management analysis to secure financial soundness and profitability in medical centers.

Optimal Forest Management for Improving Economic and Public Functions in Mt.Gari Leading Forest Management Zone (가리산 선도산림경영단지의 경제적·공익적 기능 증진을 위한 산림관리 최적화 방안)

  • Kim, Dayoung;Han, Hee;Chung, Joosang
    • Journal of Korean Society of Forest Science
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    • v.110 no.4
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    • pp.665-677
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    • 2021
  • This study analyzed the optimization method of forest management to enhance economic and public functions, as well as the interrelationship among timber production, carbon storage, and water conservation functions in Mt.Gari leading forest management zone. For these purposes, a forest management planning model was developed using Multi-Objective Linear Programming. The model had an objective function to maximize the total NPV (Net Present Value) of weighted timber production, carbon storage, water conservation, and constraints to limit the rate of change in timber production, percentage of each age-class and tree species area, percentage of conifers and broad-leaved trees area in each management zone, minimum timber production and timber sales amount. Based on the description of forest inventory and the comprehensive plan of Mt.Gari, we analyzed stand information and management constraints of the study area. We compared management alternatives using different weights in the objective function. Therefore, the total NPV was maximized in the alternative considering the three functions in equal proportion, rather than the alternatives of maximizing only one function. When all three functions were considered simultaneously, timber production offset the carbon storage and water conservation, and carbon storage and water conservation interacted synergistically. However, when considering only two of the three functions, all combinations of functions demonstrated tradeoffs with one other. Therefore, we discovered that by considering all three functions equally, rather than only one or two functions, the economic and public values of the study area can be maximized.

국내 경영학 학술지의 ESG 연구의 인용지수 비교 및 네트워크 분석

  • Han, Hyang-Won;Park, Jae-Hyeon
    • 한국벤처창업학회:학술대회논문집
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    • 2022.04a
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    • pp.117-122
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    • 2022
  • 최근 국내외 ESG 연구가 활발해지고 있는 가운데, ESG 연구는 급격한 양적 성장을 하고 있음에도 학술지의 질적 수준을 평가할 수 있는 계량적인 논문은 부족한 상태이다. 본 연구는 한국학술지인용색인(KCI)에서 경영학 분야 내의 KCI 인용지수를 활용하여 상위 10개의 학회를 선정하고 이들 간의 ESG 논문 인용빈도와 네트워크 분석을 하였다. 상호 인용빈도를 활용하여 연결망을 작성하고 네트워크 분석 관점에서 ESG 주제에 관한 각 학술지 간 상호인용빈도를 통해 주어진 학술지의 영향력지수(Impact Factor)와 중심성 지수를 기초하여 연구하였다. 이러한 연구를 바탕으로 학술지들이 핵심 문헌을 식별하고 학문 내 지적 구조를 규명하여 경영학 분야의 ESG 연구 동향을 파악하고자 한다. 본 연구는 국내 발간된 경영학 학술지의 ESG에 대한 학술지의 영향력 인용지수를 비교해 보고 나아가 경영학 학술지의 자기 인용 비율을 확인하고 경영학뿐만 아니라 타 학문 분야에서 경영학 관련 학술지에 대한 인용이 이루어질 수 있도록 다학제적 교류와 추가 연구의 필요성을 제기하고자 한다.

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A Study on Financial Ratio Analysis of Business in Korea under the IMF Regulations (IMF 관리체제하에서의 우리 나라 기업 재무비율 분석)

  • 고재중
    • Journal of the Korea Society of Computer and Information
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    • v.4 no.3
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    • pp.114-120
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    • 1999
  • This Paper is analyzing the Financial Ratio of Business in Korea under the IMF Regulations. In this Paper, First. the change condition of the Financial Ratio of Business in Korea before and after IMF. Second, Whether the Performance and Financial State of Business in Korea are right or not is examined by comparing the Financial Ratio of Business in Korea with Standard Financial Ratio. Finally, The Problems of the Financial Ratio of Business under the IMF Regulations are found, so the Ideas which can improve the problems are suggested, The Financial Ratio is analyzed by Stability Ratio. Profitability Ratio, Activity Ratio. Growth Ratio and Productivity Ratio.

재무곤경, 파산과 주거래은행관계

  • Nam, Su-Hyeon
    • The Korean Journal of Financial Management
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    • v.15 no.2
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    • pp.81-105
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    • 1998
  • 본 연구는 우리나라 주거래은행이 거래기업의 재무곤경감소나 채무조정방법의 선택에 어떤 영향을 미치는 가를 검증해 보기 위한 것이다. 만성적 재무곤경상태에 빠져 있는 52개의 상장 기업을 대상으로 7년간의 누적투자율이나 매출액증가율 및 이익증가율을 조사해 본 결과 주거래은행관계의 척도라 할 수 있는 최대대출비율이나 주식소유 비율이 누적투자율이나 누적매출액증가율에 거의 영향을 미치지 못하는 것으로 드러났다. 그러나 대그룹소속기업들은 재무곤경기간에도 지속적인 투자나 매출액증대를 보여 그룹간의 내부금융이나 신뢰성이 중요한 역할을 하는 것으로 보여진다. 한편 재무곤경비용의 감소를 누적이익증가율이라고 간주한 경우는 주거래은행의 주식보유비율이 누적이익증가율에 (-)의 영향을 미치는 것으로 나타났다. 이는 부도공시기업의 검증결과와도 일치한다. 주거래은행관계의 유효성은 채무조정방법의 선택에서 잘 나타난다. 최대대출비율과 금융기관의 주식소유비율이 높은 기업일수록 사적협상에 성공할 확률이 높은 것으로 나타나 주거래은행을 위시한 주요 채권단들이 채무조정을 주도적으로 이끌어 워크아웃을 성공시킬 가능성이 높으며, 기업자체의 성장성이나 경영지배권 등의 소유구조는 그리 큰 영향을 미치지 못하는 것으로 나타났다.

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